Search Results Page
Search Results
1 - 4 of 4 (0.19 seconds)Exide Industries Ltd. vs Union Of India . on 7 January, 2015
5. Respectfully following the decision of Hon'ble Supreme Court in
the case of Exide Industries Ltd. (supra) and the fair acceptance of the
4
ITA No.2590/Kol/2019
S.R. Batliboi & Associates LLP,
A.Y: 2016-17
Ld. Counsel on the issue raised in appeal, the ground raised by the
assessee in the present appeal is dismissed.
Union Of India vs M/S Exide Industries Ltd. on 24 April, 2020
4. At the outset, Ld. Counsel for the assessee fairly submitted that
the issue is covered against the assessee by the decision of Hon'ble
Supreme Court in the case of Union of India & Ors. Vs. Exide Industries
Ltd. in Civil Appeal No. 3545/2009 dated 24.04.2020 wherein the
judgment of Division Bench of Hon'ble High Court of Calcutta relied on
by the assessee has been reversed and clause (f) in section 43B of the
Act has been held to be constitutionally valid and operative for all
purposes. The relevant extract of the judgment of Hon'ble Supreme
Court on the issue before us is given below:
THE FINANCE ACT, 2021
1